Freeman v. Hewit

329 U.S. 249 · Decided December 16, 1946 · Supreme Court of the United States

At a glance

Freeman v. Hewit was decided on December 16, 1946 by a vote of 6–3. The Court reversed the lower court's decision. Justice Felix Frankfurter wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Freeman, Trustee, v. Hewit, Director of Gross Income Tax Division

SCDB identifiers: case 1946-017, docket 1946-017-01.

Related decisions

Other cases on “State or local government tax”

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  329 U.S. 69Decided November 25, 19467–1William O. Douglas
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  330 U.S. 422Decided March 10, 19475–4Stanley F. Reed
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Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)

• United States v. Sullivan
  332 U.S. 689Decided January 19, 19486–3Hugo L. Black
• Bob-Lo Excursion Co. v. Michigan
  333 U.S. 28Decided February 2, 19487–2Wiley B. Rutledge
• Toomer v. WitsellLaw held unconstitutional
  334 U.S. 385Decided June 7, 19489–0Fred M. Vinson
• California v. Zook
  336 U.S. 725Decided April 25, 19495–4Frank Murphy
• Dean Milk Co. v. City of MadisonLaw held unconstitutional
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Same Term, same area (Economic Activity)

• Halliburton Oil Well Cementing Co. v. WalkerAltered precedent
  329 U.S. 1Decided November 18, 19468–1Hugo L. Black
• Champlin Refining Co. v. United States
  329 U.S. 29Decided November 18, 19465–4Robert H. Jackson
• United States v. Howard P. Foley Co., Inc.
  329 U.S. 64Decided November 25, 19466–3Hugo L. Black
• Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
  329 U.S. 69Decided November 25, 19467–1William O. Douglas
• American Power & Light Co. v. Securities & Exchange Commission
  329 U.S. 90Decided November 25, 19466–0Frank Murphy
• Vanston Bondholders Protective Committee v. Green
  329 U.S. 156Decided December 9, 19468–0Hugo L. Black

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error